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Wahidahwati Wahidahwati
Sekolah Tinggi Ekonomi Indonesia (STIESIA) Surabaya
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Journal : Journal of Accounting Science

 1 
The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable Perdana, Taufan Aditya; Wahidahwati, Wahidahwati; Priyadi , Maswar Patuh
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1773

Abstract

General Background: The audit profession plays a crucial role in ensuring the accuracy and reliability of financial statements, which is increasingly important in a globalized economy. However, scandals involving audit failures, especially within government institutions, have led to a decline in public trust. Specific Background: In Indonesia, the Directorate General of Customs and Excise (DGCE) performs compliance audits that are vital to state revenue. The audit quality within such institutions is contingent upon the auditors’ competence and integrity, as these factors are essential for comprehensive and fair audits. Knowledge Gap: Despite existing research, there is inconsistency in the literature regarding the impact of auditor competence and integrity on audit quality, and the role of quality assurance as a moderating variable remains unexplored​​. Aims: This study aims to analyze the influence of auditor competence and integrity on audit quality and to determine whether the implementation of quality assurance moderates these relationships​​. Results: The study finds that both auditor competence and integrity positively affect audit quality, while quality assurance independently enhances audit quality. However, quality assurance does not moderate the relationship between auditor competence or integrity and audit quality​​. Novelty: This research is novel as it integrates quality assurance as a moderating variable, a factor not previously examined in similar studies​​. Implications: The findings suggest that the DGCE should focus on enhancing auditors’ competence and integrity while maintaining robust quality assurance practices to ensure high audit quality, thereby restoring public confidence​​.
Co-Authors Abdan Syakura Abdul Handi Adilla Nanda Citra Fauzi Agung Kurniawan Agustin, Yuliana Agustin, Yuliana Alvin Herlandy Lazuardi Ardilla Ayu Kirana Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Asy’ari Asy’ari Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dewi Maryam Dian Palupi Dian Palupi Elisabeth Da Rato Emeralda Ayu Kusuma Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Erny Isnawati, Erny Fadjrih, Nur Fatmawati, Amelia Fauzi, Adilla Nanda Citra Fidiana, Fidiana Fransisca, Linda Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo Jamilah Jamilah Kotim Kotim Kotim, Kotim Kristo Josep Manek Lailatul Amanah, Lailatul Lazuardi, Alvin Herlandy Lomanto, Lusiana Mahwiyah Mahwiyah Mahwiyah, Mahwiyah Maratus Zahro Maratus Zahro Maswar Patuh Priyadi Mayangtari Libyanita, Mayangtari Melani, Sulistia Mildawati, Titik Mirna Arsita Anugrawati, Mirna Arsita Muhammad, Mazlina Ni Putu Radita Audi Audi Nia Istikasari Ningsih, Rusiati Nur Fadjrih Nur Fadjrih Asyik Nur Fadjrih Asyik Nur Handayani Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Oyong Lisa Palupi, Dian Peny Prastiwi Rahayu Perdana, Taufan Aditya Pramitasari, Windy Priyadi , Maswar Patuh Priyadi, Maswar Patuh Putri Wijayaningtyas, Putri Ratna Wati Retno, Diajeng Rika Rahayu Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suhaimi Arrahman Surya Adi Wicaksono Suwardi Bambang Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufan Aditya Perdana Taufiq, Rahmat Teguh Gunawan Setyabudi Teguh Gunawan Setyabudi Thoharo, Ainun Titik Mildawati Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara ulfah setia iswara, ulfah setia Weka Natasia, Weka Yuliana Anggreani Dua Delang Kolit Zahro, Mar'atus Zahro, Maratus Zahro, Mar’atus Zahro, Mar’atus Zahrotun Nisa Zainal Fadri Zooana Farida Panjaitan, Zooana Farida